Issue - meetings

          The Board considered a report of the Director of Finance which presented the 2023/24 External Audit Annual Report.

          On behalf of the Council’s External Auditor, Grant Thornton UK LLP, L. Luddington and M. Green, presented the Annual Report, which detailed the Council’s overall arrangements, as well as providing key recommendations regarding any significant weaknesses identified during the review. It was noted that the report identified a number of significant weaknesses, and the external auditors had made key recommendations where the Council should take action to improve together with management’s responses. In addition, a number of improvement recommendations were identified within the report, along with management's responses.

          RESOLVED: That

1)    the contents of the 2023/24 External Audit Annual Report shown in the appendix be noted, including the recommendations contained within the Report;

2)    Council be asked to consider the two statutory recommendations contained within the report, at its meeting on 4 December 2024; and

3)    Executive Board be requested to ask each Executive/Corporate Director to identify what items of non-staff related expenditure are defined as essential to the delivery of services within their Directorate, and to provide written justification for the essential spend designation, outside of which no other spending will be permitted.